Congratulations to my dear friends, William Howells and Ronald DeBlasi, Monroe County residents married in Brooklyn, N.Y., a few weeks ago. After 54 years as domestic partners, Bill and Ron were motivated to legally wed following the June ruling from the U.S. Supreme Court in United States v. Windsor and Hollingsworth v. Perry.

Congratulations to my dear friends, William Howells and Ronald DeBlasi, Monroe County residents married in Brooklyn, N.Y., a few weeks ago. After 54 years as domestic partners, Bill and Ron were motivated to legally wed following the June ruling from the U.S. Supreme Court in United States v. Windsor and Hollingsworth v. Perry.

These cases have significant legal implications for same-sex couples in the United States. The Court determined that Section 3 of the Federal Defense of Marriage Act was invalid. Here DOMA defined "marriage" at the federal level to mean only "a legal union between one man and one woman as husband and wife."

The combined holdings in the two cases mean that those couples who were legally married in California (before Proposition 8 and Hollingsworth v. Perry), Connecticut, the District of Columbia, Iowa, Maine, Maryland, Massachusetts, New Hampshire, New York, Vermont or Washington (or who will be married in Delaware on or after July 1, or Minnesota or Rhode Island on or after Aug. 1) and reside in one of those states will now be treated as spouses for purposes of federal laws.

For a couple married legally in one of those states but now residing in a state that does not recognize same-sex marriage (such as Pennsylvania), the couple will not be afforded the benefits of a married couple in their state of residence. There is speculation that the federal government may move to correct this by applying a uniform definition of marriage as being determined by the state of celebration, and not the state of residence.

Here are some highlights of important federal benefits that will now extend to same-sex couples. Under the estate tax marital deduction of $5.25 million, a spouse can pass wealth to another spouse without payment of federal estate tax. When a spouse inherits an IRA or other qualified retirement plan, the other spouse can "roll over" the account and defer income tax liability. Same-sex couples may now file joint federal income tax returns. Social Security retirement and death benefits will now extend to same-sex spouses with the greatest benefit going to those couples where only one spouse was employed.

For health benefits, while some employers offered same-sex spouses coverage, it was often not eligible on a pre-tax basis. Similarly, same-sex spouses may take advantage of COBRA when their coverage under an employer plan terminates.

It remains to be seen how Pennsylvania will interpret the federal changes since Pennsylvania has an inheritance tax paid at death on the value of assets passing to a same-sex partner. Those assets are taxed at 15 percent. If a couple is legally married in New York, but resides in Pennsylvania, should the inheritance tax apply? If the federal government applies a standard that would allow the place of celebration rather than of residence to determine marriage, the Pennsylvania Department of Revenue may soon face litigation on that issue.

Lori Cerato is a Stroudsburg attorney concentrating her practice in the area of elder law. If you would like to see a particular question covered in this column, email poconorecord.sage@gmail.com. Lori Cerato cannot guarantee a reply to every individual's query.